管 理 學管 理 學 Ch.10Ch.10 控制 控制

Foundations of ControlFoundations of Control

Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — — Ken BlanchardKen Blanchard

2

5/26, 28 Ch.10 Controlling6/2, 4   Ch.11 Organizational Design,

AACSB 評量  6/9,11   Ch.18 Leadership     6/16  Final Examination: Ch. 1, 6, 8,

10, 11, 18 6/23        不上課   

3

1. 測速槍，恆溫器 , SOP, KPI

2. 計畫，執行，考核。 Plan, Do, See. PDCAB.

3. 新進菜鳥：觀望計較；老鳥：朝九晚五奉公守法；核心幹部：關心大我長期發展。

4. 內部培訓幹部：買硬體器材，找講師， 自動加班設計適用課程教材。

5. Grove 換車胎，遇紅綠燈，見傷者送醫。

KPI 設定正確？多挑短期易量化

1. Business: 比較基礎：自己過去，競爭對手現在。 Liquidity: current ratio, Leverage: debt to assets, Activity: inventory turnover, Profitability: return on investment, Balanced Scorecard (BSC), 爭取新客戶數…

2. Government: 被動，形式化，討價還價。部屬不服，領導放水。觀光客人次，觀光總收入，客運量…… 企業申請電子檔案在 30 分鐘內取得的比率，海關電子申報在 10 分鐘內處理的比率，民間退稅 14 天內完成的比率。

3. University: 教學態度，授課方法，課程內容與結構，評分方式。發表論文數… STAR, 2A3P

4

5

1. 控制之基本概念 What and Why?

2. 控制之程序 Control Process

3. 衡量組織績效 How Organizational Performance is Measured?

4. 控制組織績效之工具

Tools for Measuring Organizational Performance

5. 有關控制之實務課題 Contemporary Issues

綱要

10.1 What Is Control?Controlling - the process of monitoring, comparing,

and correcting work performance.

The Purpose of ControlTo ensure that activities are completed in ways that lead

to the accomplishment of organizational goals.

討論： control 之中譯？

6

Designing Control SystemsMarket Control （市場）

Emphasizes the use of external market mechanisms to establish the standards.

e.g., cost, market share.Bureaucratic Control （科層）

Emphasizes organizational authority and relies on rules, regulations, procedures, and policies.

Clan Control （文化）Regulates behavior by shared values, norms,

traditions, rituals, and beliefs of the firm’s culture.

7

Why Is Control Important?As the final link in management functions:

PlanningControls let managers know whether their goals and

plans are on target and what future actions to take.Empowering employees

Control systems provide managers with information and feedback on employee performance. (micro-management)

Protecting the workplaceControls enhance physical security and help minimize

workplace disruptions.

8

The Planning-Controlling Link

9

· Standards· Measurements· Comparison· Actions

Controlling

· Goals· Objectives· Strategies· Plans

Planning

· Structure· Human

Resource Management

Organizing

· Motivation· Leadership· Communication· Individual and

Group Behavior

Leading

9

10.2 控制之程序

10

1. 衡量實際績效 , Measuring actual performance.

2. 和標準比較 , Comparing actual performance against a standard.

3. 採取管理行動 , Taking managerial action to correct deviations or inadequate standards.

11

GOALS ANDOBJECTIVES

OrganizationalDivisional

DepartmentalIndividual

Taking Managerial Action

Measuring Actual Performance

Comparing Actual Performance Against

Standard

The Control Process: MBE

11

Measuring: How and WhatSources of Information (How)

Personal observation 農夫腳步

Statistical reports

Oral reports

Written reports

Control Criteria (What)

Customers/EmployeesSatisfaction

Turnover

Absenteeism

BudgetsCosts

Output

Sales

12

Sources of Information for Measuring Performance

Defining the Acceptable Range of Variation

14

Comparing: SQC chart: random? trend?

Green Earth Gardening Supply—June Sales

賣酒公司為例 Sales Performance Figures

BrandHeinekenMolson

Irish Amber

Victoria BitterLabatt’sCorona

Amstel LightDos Equis

Tecate

Standard 1,075 630 800

620 540 160

225 80 170

Actual 913 634 912

622 672 140

220 65 286

Over (under) (162) ＊ 4 112 ＊

2 132 ＊ (20) ＊ (5) (15) ＊ 116 ＊

1616

Taking Managerial Action“Doing nothing”Corrective Actions: Change strategy, structure,

compensation scheme, training programs; redesign jobs; fire employeesImmediate: correct the problem at once. 拉牛出溝Basic: correct the source of the deviation. 防牛再陷

Revising the standard

Resetting goals that were initially set too low or too high.

17

Managerial Decisions in the Control Process 學生學習為例

Objectives Standard

Compare actual

performance with standard

Measure actual

performance

Is standard being

attained?

Is variance acceptable?

Is standard acceptable?

Revise standard

Do nothing

Do nothing

Identify cause of variation

Correct performance

Yes

Yes

Yes

No

No

No

1818

10. 3 Organizational Performance

What Is Performance?

The end result of an activity.

KPI: Key Performance Indicator

19

Performance Measures Productivity: the overall output of goods

and/or services divided by the inputs needed to generate that output.

Organizational EffectivenessSystems resource modelThe process modelThe multiple constituencies model

20

Industry and Company Rankings

21

Sales, Profits, Revenue per employee: Fortune 1000, Forbes 500,

製造 1000 大 , 服務 500 大 , 金融 100 大Customer satisfaction surveys:

ACSI, JD PowerOthers: Corporate culture audits,

compensation and benefits surveys

21

Popular Industry and Company Rankings

22

Controlling for Employee Performance

Disciplinary actions - actions taken by a manager to enforce the organization’s work standards and regulations.

Delivering Effective Performance Feedback - managers need to provide their employees with feedback so that the employees know where they stand in terms of their work.

23

Types of Discipline Problems and Examples

10.4 Tools for Controlling OP

Feedforward ControlA control that prevents anticipated problems before actual

occurrences of the problem. e.g., Building in quality through design. Requiring suppliers conform to ISO 9002.

Concurrent Control A control that takes place while the monitored activity is in

progress. eg. Direct supervision: management by walking around ( MBWA).

Feedback Control

A control that takes place after an activity is done.

25

26

Input OutputProcesses

Anticipatesproblems

FeedforwardControl

Correctsproblems after

they occur

FeedbackControl

Correctsproblems asthey happen

ConcurrentControl

Types of Control: 考試作弊為例

26

Financial Controls

27

Traditional: 比自己過去，比別人現在 Liquidity: current ratio

Leverage: debt to assets

Activity: inventory turnover

Profitability: return on investment

Balanced Scorecard

27

Popular Financial Ratios

28

29

Operation Excellence

營收、獲利：每三年成長一倍 ROA ≧ 10 ％ ROE ≧ 20%

Debt Ratio ≦ 50%

CCC (Cash Conversion Cycle) ≦ 30 天

討論： BU: ROIC (Investment Capital) ≧ 20%

30

平衡計分卡 : Balanced Scorecard, by Kaplan, R. S.BSC Is a measurement tool that uses goals set by managers

in four areas to measure a company’s performance:FinancialCustomerInternal processesPeople/innovation/growth assets

傳統財務會計模式只重短期財會指標討論：杜教授改期中考卷，十五世紀威尼斯商人， Grove 的早餐工廠，生命中同時拋接的五個球。

31

BSCBSC3232

Information ControlsAs a tool to help managers control other

organizational activities. e.g., ERP, RFID.

Management Information Systems (MIS): A system used to provide management with needed information on a regular basis.

EDP, DSS, ES, AI.

成績預警系統

33

Benchmarking of Best PracticesBenchmarking - the search for the best practices

among competitors or non-competitors that lead to their superior performance.

Benchmark - the standard of excellence to measure and compare against.

34

Suggestions for Internal Benchmarking

35

10.5 Contemporary Issues in ControlCross-Cultural Issues

The use of technology to increase direct corporate control of local operations

Legal constraints on corrective actions in foreign countries

Difficulty with the comparability of data collected from operations in different countries.

討論：外商公司 360 度績效考核

36

Workplace Concerns

Workplace privacy versus workplace monitoring:E-mail, telephone, computer, and Internet usageProductivity, harassment, security, confidentiality,

intellectual property protection. e.g., 高層涉嫌內線交易、集體收賄，機密外洩（轉寄公司策略，設計圖，介面外流），帶槍投靠競爭對手，工研院 Top 5, 電子監控系統，凡走過必留痕！預防，控告，偵辦中，和解。

Employee theftThe unauthorized taking of company property by

employees for their personal use.

Workplace violenceAnger, rage, and violence in the workplace is affecting

employee productivity. e.g., Road rage.

37

Types of Workplace Monitoring by Employers

38

Control Measures for Employee Theft or Fraud

39

Workplace Violence

Witnessed yelling or other verbal abuse 42%

Yelled at co-workers themselves 29%

Cried over work-related issues 23%

Seen someone purposely damage machines or furniture 14%

Seen physical violence in the workplace 10%

Struck a co-worker 2%

40

Control for Deterring or Reducing Workplace Violence

41

Customer InteractionsService profit chain - the service sequence from

employees to customers to profit.Corporate governance - the system used to govern a

corporation so that the interests of corporate owners are protected.

42

43服務利潤鏈服務利潤鏈

內部服務品質

員工滿意度

(忠誠度)

留住員工

員工生產力

外部服務價值

顧客滿意度

顧客忠誠度

收益增加

獲利性

工作環境的設計 工作設計 員工的評選與發展 獎勵表揚員工 顧客服務的工具

服務顧客的結果

設計及提供服務以滿足目標顧客的需求

留住顧客 再光顧 介紹其他顧客

營運策略與服務遞送系統

43

* 留住顧客* 再光顧* 介紹其他顧客

* 服務顧客的 結果 * 設計及提供服務

以滿足目標顧客的 需求

* 工作環境的設計* 工作設計* 員工的評選與發展* 獎勵表揚員工* 顧客服務的工具

Corporate Governance

The system used to govern a corporation so that the interests of the corporate owners are protected.

Changes in the role of boards of directors

Increased scrutiny of financial reporting (Sarbanes-Oxley Act of 2002)

More disclosure and transparency of corporate financial information

Certification of financial results by senior management

44

1. Case study: a manager’s dilemma (p.350)

(1) Identify and articulate business problems

(2) Gather and analyze information applicable

(3) Identify and apply an appropriate tool for solving problems.

2. Thinking critically about ethics (p.314)

(1) Identifies Dilemma.

(2) Considers Stakeholders

(3) Analyzes Alternatives and Consequences

.

Team work

45

4. Performance Feedback Skill exercise (p.314)

5. Team exercise (p.315) : Workers safe

6. Internet-based exercise (p.316) :The Great Package Race

Team work

46

47

1. Explain the nature and importance of control.

planning - controlling link, market, bureaucratic, clan control

2. Describe the three steps in the control process:

monitoring, comparing, correcting

3. Explain how organizational and employee performance are measured.

4. Describe tools used to measure organizational performance. feedforward, concurrent, feedback control

5. Discuss contemporary issues in control.

回顧

Terms to Knowmarket controlbureaucratic controlclan controlcontrol process range of variation immediate corrective actionbasic corrective actionorganizational performanceproductivityorganizational effectiveness feedforward controlconcurrent control feedback control

management by walking around (MBWA)

economic value added (EVA)market value added (MVA)management information

system (MIS)data informationbalanced scorecardemployee theft service profit chaincorporate governance

48